§ MR. BIGGARasked the Secretary to the Treasury, If he is aware that persons licensed to sell beer and wine by retail for consumption off the premises formerly paid the Duty on wine licences in April and on beer licences in October; whether the collectors of Inland Revenue have in many cases recently noticed the holders of these licences to take out the new combined beer and wine licence which is payable in the month of October every year; whether the traders when paying for the combined licences applied for and were refused a rebate for the half-year's unexpired time of the wine licence paid for in the month of 860 April previous; and, whether, under the circumstances, he will recommend the Commissioners of Revenue to refund the amount (£1 5s.) for the unexpired time of the wine licences to those persons who took out the combined licence referred to?
§ MR. COURTNEYI believe that the hon. Member has more than once raised this question before. It is quite optional whether to take out the new combined licence or to remain under the old system. If a trader chooses the former alternative, he obtains a permanent relief of 15s. a-year at the cost of sacrificing one half-year's user of the wine licence, which may be valued at 25s. This change is clearly to the benefit of the trader, and the Government have no intention of making it more so by allowing the refund suggested. But no pressure is put upon the trader to choose one course rather than the other.